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2016 (7) TMI 281 - HC - VAT and Sales TaxInput tax credit - Penultimate sake in the course of export - It was observed by the appellate authority that, the sales effected by the petitioners are not zero rated sales falling under Section 18(1) of the TNVAT Act, 2006 and they are not eligible for ITC or refund of the tax paid on the purchase of goods including the capital goods. Further, it was pointed out that they have not produced form H to establish their case. Held that:- It is seen that while submitting the objections to the pre-assesment notice, the petitioner in their letter dated 17.03.2016 had requested for personal hearing in the subject column itself, though not in the body of the letter. Therefore, the respondent ought to have afforded an opportunity of personal hearing to the petitioner and thereafter, proceed to complete the assessment. - In the light of the above, the writ petition is allowed and the impugned order is set aside. - Matter remanded back. - Decided in favor of assessee.
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